Computation of net profit for section 135 is as per section 198 of the Companies Act, 2013 which is primarily PROFIT BEFORE TAX (PBT) with other adjustments as referred in Rule 2(h) of CSR Rules. [Clarified by MCA vide General Circular No. 1/2016 dated 12th January, 2016]

Microsoft 365 is a subscription that includes the most collaborative, up-to-date features in one seamless, integrated experience. Microsoft 365 includes the robust Office desktop apps that you’re familiar with, like Word, PowerPoint, and Excel. You also get extra online storage and cloud-connected features that let you collaborate on files in real time. With a subscription, you'll always have the latest features, fixes, and security updates along with ongoing tech support at no extra cost. You can choose to pay for your subscription on a monthly or yearly basis, and the Microsoft 365 Family plan lets you share your subscription with your family for up to 6 people, and use your apps on multiple PCs, Macs, tablets, and phones2.

Office 2024 is sold as a one-time purchase, which means you pay a single, up-front cost to get productivity apps for one computer. One-time purchases are available for both PCs and Macs. However, there are no upgrade options which means if you plan to upgrade to the next major release, you'll have to buy it at full price.

Microsoft 365 is compatible with PC, Mac, Android, and iOS. See system requirements for compatible versions of your devices, and for other feature requirements.

Tutorials can involve questions, exercises, or discussions to engage the learner and reinforce learning. 

test

A platform that provides repository of datasets, models and use cases to enable AI innovation. It also features AI sandbox capabilities through an integrated development environment along with tools and tutorials.

Roles include Explorers, Contributors, and Organization Administrators, each with specific privileges as below. 

1. Explorer: Explorers have view-only rights on the platform. They can browse and download artefacts (dataset, model, or other resources) but can’t make any modifications or contribute new content.
2. Contributor: Contributors have all the rights of the explorer. In addition, they have permission to upload, modify, and manage artefacts on the platform. They can also approve or restrict access to the artefacts they contribute.
3. Organization Administrators (Admins): Admins have all the rights of an Explorer and a Contributor. In addition, they can approve/reject users request to join organization, manage artefacts published by the organization members and approve / reject publish and deletion requests for different artefacts. They can also promote / demote user roles within the organization. 

Each artefact (dataset, model, or other resource) in AIKosha is governed by specific permission settings that define usage rights. The available options are as below: 

1. Open: Dataset will be Discoverable (searchable) and Downloadable by all the registered users on the platform
2. Restricted: Dataset will be discoverable (searchable) by all the users on the platform but require explicit approval from the contributor before they can be downloaded. 
3. Private: Dataset will be downloadable by the contributor only.

AIkosh enable user to upload the data using following routes:

1. Direct Upload: Platform enables upload of files by user from their system (recommended for small to medium sized datasets). In this mode, data loaded with AIKosh. The protocol used here is HTTP.
2. Push API: Contributors send datasets securely to AIKosh via REST API exposed by AIKosh. In this case data loaded with AIKosh. The protocol used here is HTTP.
3. Pull API: AIKosh retrieves dataset metadata from contributor REST APIs developed using AIKosh specifications. The data will remain with the contributor and will be downloaded directly to the explorers system through APIs. The protocol used here is HTTP.
4. SFTP: Platform enables upload of large files securely using temporary SFTP credentials. Users need to connect to AIKosh SFTP endpoint through their preferred SFTP client and using the credentials provided. In this case also the data loaded with AIKosh. The protocol used here is SFTP.
5. Public Platform: Allow users to contribute artefacts via public platforms — fetch datasets from Kaggle via SDK, pull from public GitHub repos using repo URLs, or link datasets directly from Hugging Face using URLs.

Kindly note: API and SFTP-based ingestion are recommended depending on data size and refresh requirements. In the future, we can also explore setting up dedicated data pipelines for streamlined integration. For more information, you can refer User Manual attached in the email.

The data available on AIKosh can be leveraged by the AI community to develop solutions aligned with specific use cases. While larger volumes of data generally contribute to better model performance, the exact amount needed can vary significantly depending on the nature of the use case. For effective model development, higher data volumes are typically preferable. However, starting with a representative variety of data could also be important. Capturing this variety in the dataset metadata ensures transparency and supports more robust AI training from the outset. Hence we encourage entities to share non-personal data and/or anonymized data.

The update frequency of a dataset depends on its nature and intended use. If no further updates are expected, contributors can mark the dataset as static using the frequency metadata field. For datasets

requiring periodic updates, contributors are expected to ensure timely revisions. In such cases, API-based ingestion is recommended, as it allows automatic updates on AIKosh whenever the source data is

refreshed.

As the data and domain owner, you are best positioned to determine the appropriate update frequency and provide guidance on data relevance and structure. At this stage, we are looking to onboard anonymized data sets across domains.

In 2011, MeitY had set up an institutional mechanism for evolving / adopting standards for e-governance

applications to promote use of open standards. To this end, it developed Metadata and Data Standards

(https://docs.apisetu.gov.in/document-central/mdds/) such as One Catalogue (OneCat) and Data Exchange (DeCat), in line with global standards, to ensure interoperability, uniformity, and seamless exchange of data across systems. By setting guidelines for developing standards, MeitY aims to establish a framework for data management and security that helps standardize data management across various

government entities and promote transparency and accountability in data governance.

For a detailed description of the metadata fields used in the datasets, including the dataset name, licensing information, and other key attributes, please refer to the link: ------------------

The AIKosh toolkit section includes a selection of opensource tools that users can run on their local systems, including a tool for data anonymization. While these tools are made available to support experimentation and development, AIKosh does not endorse or certify their outputs. Please note that our anonymization tool currently in developing phase supports structured data only, and we strongly recommend that concerned division/users validate the output to ensure it aligns with their specific requirements, particularly when working with sensitive or regulated information.

Different domains may find certain tools more effective than others. Users are encouraged to evaluate the tools applicability/accuracy for their specific use cases and validate any results before making data-driven decisions. Your IT team or implementation partners can help identify which tools work best for your needs.

At present, organizations processing (collecting, retaining, sharing) personal or sensitive personal data or information ought to comply with the Sensitive Personal Data or Information (SPDI) Rules of 2011 framed under the Information Technology Act of 2008, along with sectoral laws, if any. Please note that the SPDI Rules of 2011 are framed in relation to personal or sensitive personal data or information - and do not concern non-personal data or anonymous data leveraged by the AIKosh platform and the Open Government Data (OGD) platform. As you know, ministries have been engaging with the OGD platform for several years now.

While the OGD platform allows for free and open access to government-owned shareable data, the AI Kosh platform (as detailed above in item (i)(a)) restricts access to data leveraged through its platform:

1. Only verified / registered users can access the Artefact (datasets, models etc).

2. Contributor has the right to allow or disallow access to the Artefacts contributed by it under the restricted access mode.

Further, we ensure that all registered users (whether govt. or non-govt.) of the AIKosh platform comply with the terms of use and privacy policy before engaging with the platform.

Regarding applicability of the Digital Personal Data Protection Act of 2023 (DPDP Act), it is highlighted that the said act is not in force currently and pertains to processing of digital personal data. Non personal data is outside the ambit of DPDP Act.

It is reiterated that AIKosh is a platform offering services and products (which may include datasets, models, applications, etc) in the nature of non-personal data / anonymized form. Hence, you are advised to anonymize the data (such that it removes identifiable attributes from a data value to prevent identification of a person and renders the data truly anonymous) you intend to share on the AIKosh platform.

The AIKosh platform allows organizations (both government and non-government entities) to onboard

the platform as “contributors” permitting them to upload Artefacts (i.e. models, datasets, etc) on the

platform in the nature of anonymized data / nonpersonal data.

Contributors have the option to restrict access to the Artefacts they contribute to the AIKosh platform, allowing them to vet/ review the applicants before allowing them access to their Artefacts.

Structured Formats: CSV, TSV, Parquet, XLSX,

●     Semi Structured Format: JSON, XML, YAML

●     Unstructured Formats: PDF, TXT, MD, Sound (WAV, MP3, FLAC, AAC), Video (MP4, MKV, AVI), Image (JPEG, PNG, TIFF, BMP, RAW)

Anonymization refers to the process of removing or modifying personal or sensitive data to ensure that individuals cannot be identified. As this is a data-specific process, it is best handled by the data      contributor. Given that the Ministry is more familiar with the nature and sensitivity of their data, we recommend that contributors anonymize the data at their end before uploading it to AIKosh.

As you know, the AIKosh platform is curated for offering products and services basis non-personal data and/or anonymised data. Hence, prior to sharing data with us for the purposes of AIKosh, you are advised to remove identifiable attributes from a data value to prevent identification of a person and renders the data truly anonymous.

Regarding applicability of the Digital Personal Data Protection Act of 2023 (DPDP Act), it is highlighted that the said act is not in force currently and pertains to processing of digital personal data. Non-personal data is outside the ambit of DPDP Act.

Every user needs to first register as an explorer on the platform. The organization registration is then facilitated by Entity Locker. If the organization is already registered with Entity Locker, on the Explorer Dashboard, you can raise a request to create an organization by clicking on “Raise request”. Then log in via Entity Locker using Aadhar credentials and proceed to provide organization details to gain access to the Organization Admin Dashboard. 

If the organization is not yet registered with Entity Locker, an authorized representative must first complete the Entity Locker registration. Upon approval, the entity is onboarded to Entity Locker. The user then returns to AIKosha and registers as an organization as explained in first paragraph. 

For a step-by-step guide on the registration process, please refer the user manual on the platform. 

A company satisfying any of the following criteria during the immediately preceding financial year has to comply with CSR provisions specified under section 135 of the Companies Act, 2013 read with the CSR Rules made thereunder: i. net worth of rupees five hundred crore or more, or ii. turnover of rupees one thousand crore or more or iii. a net profit (as calculated under Section 198 with other adjustments as referred in Rule 2(h) of CSR Rules.) of rupees five crore or more The Central Government may give directions to a company or class of companies as it considers necessary to ensure compliance of provisions of this section and such company or class of companies shall be required to comply with such directions

The Ministry of Corporate Affairs vide Notification No. G.S.R. 40(E) dated 22nd January, 2021 issued the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021. The same has been made effective from the date of their publication in the Official Gazette i.e. 22nd January, 2021.